[TurboSonic Technologies, Inc. Letterhead]
December 6, 2012
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | TurboSonic Technologies, Inc. Preliminary Proxy Statement on Schedule 14A Filed November 7, 2012 File No. 000-21832 |
Ladies and Gentlemen:
TurboSonic Technologies, Inc.(the “Company”) acknowledges that:
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or comments, please contact Joseph Schmitt at 212-768-6983.
Sincerely,
TurboSonic Technologies, Inc.
By:/s/ Edward Spink
Edward Spink
Chief Executive Officer
